<![CDATA[Digitalisasi akuntansi menjadi kebutuhan penting bagi UMKM dalam meningkatkan efektivitas pengelolaan keuangan dan kualitas pengambilan keputusan. Penelitian ini bertujuan untuk merancang dan menganalisis penerapan sistem pencatatan keuangan digital sederhana berbasis spreadsheet pada UMKM Laundry Purnama serta perannya dalam mendukung pengendalian internal usaha. Penelitian menggunakan metode deskriptif kualitatif dengan pendekatan studi kasus. Data dikumpulkan melalui wawancara, observasi, dokumentasi, dan studi literatur, kemudian dianalisis secara deskriptif. Hasil penelitian menunjukkan bahwa sebelum penerapan sistem, pengelolaan keuangan dilakukan berdasarkan perkiraan pemilik sehingga arus kas dan piutang sulit dipantau secara akurat. Penerapan sistem berbasis spreadsheet memungkinkan pencatatan transaksi yang terstruktur dan terintegrasi hingga penyusunan laporan keuangan sederhana berupa laporan laba rugi, laporan perubahan modal, dan neraca. Sistem ini terbukti mampu meningkatkan keteraturan pencatatan, transparansi arus kas, serta memperkuat pengendalian internal melalui pemantauan piutang, pemisahan dana pribadi dan usaha, dan verifikasi transaksi. Secara keseluruhan, penelitian ini menegaskan bahwa spreadsheet merupakan alternatif akuntansi digital yang sederhana, fleksibel, dan efektif bagi UMKM dalam mendukung pengelolaan keuangan, pengambilan keputusan usaha, dan pengendalian internal. Accounting digitalization has become an essential requirement for micro, small, and medium enterprises (MSMEs) in improving the effectiveness of financial management and the quality of decision-making. This study aims to design and analyze the implementation of a simple spreadsheet-based digital financial recording system at Laundry Purnama MSME and examine its role in supporting internal control. The research employs a descriptive qualitative method with a case study approach. Data were collected through interviews, observations, documentation, and literature review, and then analyzed descriptively. The results indicate that prior to the system implementation, financial management relied primarily on the owner’s estimates, making cash flow and receivables difficult to monitor accurately. The implementation of the spreadsheet-based system enables structured and integrated transaction recording up to the preparation of simple financial statements, including income statements, statements of changes in equity, and balance sheets. This system has proven effective in improving recording consistency, cash flow transparency, and strengthening internal control through receivables monitoring, separation of personal and business funds, and transaction verification. Overall, this study confirms that spreadsheets represent a simple, flexible, and effective digital accounting alternative for MSMEs in supporting financial management, business decision-making, and internal control]]>
